PM 技术文章下载
ACCA PM 技术文章(2020年)
Big data is part of the Performance Management syllabus. But what exactly is big data?
Relevant costs
This article looks at relevant costs, which can be defined as any cost relevant to a decision.
Information systems
Information systems (IS) is a topic you need to be ready for in all sections of the Performance Management exam. The examiner reports state that students regularly overlook this area of the syllabus, so make sure you cover it during your studies.
Tackling performance evaluation questions
Performance evaluation is a regularly examined requirement in the Performance Management exam, and is a topic that students tend to misunderstand and struggle with. This article provides advice on successfully tackling this type of question, working through an approach for planning and answering this requirement, looking at common mistakes and tips on how to avoid them.
Building blocks of performance management
Performance management – the processes that ensure organisations meet their objectives – is core to the Performance Management syllabus, and understanding modern performance measurement systems is an important area within this topic. This article reviews the importance of the modern approach to performance measurement, discusses the Building Block model, and applies this model to an exam-based scenario.
Decentralisation and the need for performance measurement
This article focuses on a classic performance measurement question, which involves a combination of financial and non-financial analysis.
Transfer pricing
The purpose of this article is to strip transfer pricing back to the basics and consider, first, why transfer pricing is important; secondly, the general principles that should be applied when setting a transfer price; and thirdly, an approach to tackle exam questions in this area, specifically the question from June 2014’s exam.
Activity-based costing
ABC undoubtedly requires an organisation to spend time and effort investigating more fully what causes it to incur costs, and then to use that detailed information for costing purposes.
Target costing and lifecycle costing
An explanation of target costing and lifecycle costing, with examples as to how and when you would use these costing techniques.
Throughput accounting and the theory of constraints – part 1
In the first of two articles, we look at the basic principles of the theory of constraints and throughput accounting.
Throughput accounting and the theory of constraints – part 2
A follow-up to the first part of this article featuring a discussion on the five focusing steps of the theory of constraints, with examples of how these steps might be applied in practice or in the exam.
Environmental management accounting
Also available as a podcast on iTunes
Environmental management accounting is part of the Performance Management syllabus and requires students to describe the issues businesses face in managing environmental costs, and the different methods they may use to account for these.
Cost-volume-profit analysis
Cost-volume-profit analysis allows a business to find its break-even point.
Linear programming
A simple example to illustrate the decision-making technique of linear programming.
The risks of uncertainty
Decisions, decisions – risk, probability and potential outcomes unravelled.
Decision trees
The addition of decision trees to the Performance Management syllabus is a relatively recent one. This article provides a step-by-step approach to decision trees, using a simple example to guide you through.
All about budgeting – part 1, part 2, part 3, part 4, part 5 This series of articles covers the budgeting approaches flexible budgeting, activity-based budgeting, rolling budgeting, zero-based budgeting, and beyond budgeting.
Comparing budgeting techniques (incremental v ZBB) in the public sector
Also available as a podcast on iTunes
This article critically evaluates the two main methods for preparing budgets – the incremental approach and the zero-based approach.
The learning rate and learning effect
The purpose of this article is to summarise the history of the learning curve effect and help candidates understand why it is important, as well as looking at what past learning curve questions have required of candidates and to clarify how future questions may go beyond this.
Materials mix and yield variances
This article explains the theory behind mix and yield variances, and provides examples of how to use them in an exam.
Not-for-profit organisations – part 1
The first part of the article broadly describes the generic characteristics of not-for-profit organisations.
Not-for-profit organisations – part 2
The second part of the article takes a specific and deeper look at charities, which are one of the more important types of not-for-profit organisations.
ACCA PM 技术文章(2019年)
Tackling performance evaluation questions Performance evaluation is a regularly examined requirement in the Performance Management exam, and is a topic that students tend to misunderstand and struggle with. This article provides advice on successfully tackling this type of question, working through an approach for planning and answering this requirement, looking at common mistakes and tips on how to avoid them.
All about budgeting – part 1, part 2, part 3, part 4, part 5 This series of articles covers the budgeting approaches flexible budgeting, activity-based budgeting, rolling budgeting, zero-based budgeting, and beyond budgeting.
Building blocks of performance management Performance management – the processes that ensure organisations meet their objectives – is core to the F5 syllabus, and understanding modern performance measurement systems is an important area within this topic. This article reviews the importance of the modern approach to performance measurement, discusses the Building Block model, and applies this model to an exam-based scenario.
Decision trees The addition of decision trees to the F5 syllabus is a relatively recent one. This article provides a step-by-step approach to decision trees, using a simple example to guide you through.
The learning rate and learning effect The purpose of this article is to summarise the history of the learning curve effect and help candidates understand why it is important, as well as looking at what past learning curve questions have required of candidates and to clarify how future questions may go beyond this.
Throughput accounting and the theory of constraints – part 1 In the first of two articles, we look at the basic principles of the theory of constraints and throughput accounting.
Throughput accounting and the theory of constraints – part 2 A follow-up to the first part of this article featuring a discussion on the five focusing steps of the theory of constraints, with examples of how these steps might be applied in practice or in the exam.
Transfer pricing The purpose of this article is to strip transfer pricing back to the basics and consider, first, why transfer pricing is important; secondly, the general principles that should be applied when setting a transfer price; and thirdly, an approach to tackle exam questions in this area, specifically the question from June 2014’s exam.
Environmental management accounting Also available as a podcast on iTunes Environmental management accounting is part of the F5 syllabus and requires students to describe the issues businesses face in managing environmental costs, and the different methods they may use to account for these.
Decentralisation and the need for performance measurement This article focuses on a classic performance measurement question, which involves a combination of financial and non-financial analysis.
Cost-volume-profit analysis Cost-volume-profit analysis allows a business to find its break-even point.
Comparing budgeting techniques Also available as a podcast on iTunes This article critically evaluates the two main methods for preparing budgets – the incremental approach and the zero-based approach.
Materials mix and yield variances This article explains the theory behind mix and yield variances, and provides examples of how to use them in an exam.
Target costing and lifecycle costing An explanation of target costing and lifecycle costing, with examples as to how and when you would use these costing techniques.
Activity-based costing ABC undoubtedly requires an organisation to spend time and effort investigating more fully what causes it to incur costs, and then to use that detailed information for costing purposes.
Not-for-profit organisations – part 1 The first part of the article broadly describes the generic characteristics of not-for-profit organisations.
Not-for-profit organisations – part 2 The second part of the article takes a specific and deeper look at charities, which are one of the more important types of not-for-profit organisations.
The risks of uncertainty Decisions, decisions – risk, probability and potential outcomes unravelled.
Linear programming A simple example to illustrate the decision-making technique of linear programming.
ACCA PM 技术文章
Decision trees
(Written by a member of the Paper F5 examining team,Last updated: 20 Apr 2015)
The learning rate and learning effect
(Written by a member of the Paper F5 examining team,Last updated: 20 Jul 2016)
Throughput accounting and the theory of constraints – part 1
(Written by a member of the Paper F5 examining team,Last updated: 20 Apr 2015)
Throughput accounting and the theory of constraints – part 2
(Written by a member of the Paper F5 examining team,Last updated: 20 Apr 2015)
Transfer pricing
(Written by a member of the Paper F5 examining team,Last updated: 20 Apr 2015)
Environmental management accouting
(Written by a member of the Paper F5 examining team,Last updated: 20 Apr 2015)
Performance measurement
(Written by a member of the Paper F5 examining team,Last updated: 2 May 2015)
Cost-volume-profit analysis
(Written by a member of the Paper F5 examining team,Last updated: 27 Jul 2016)
Comparing budgeting techniques
(Written by a member of the Paper F5 examining team,Last updated: 20 Apr 2015)
Materials mix and yield variances
(Written by a member of the Paper F5 examining team,Last updated: 6 Nov 2015)
Target costing and lifecycle costing
(Written by a member of the Paper F5 examining team,Last updated: 20 Apr 2015)
Activity-based costing
(Ken Garrett is a freelance writer and lecturer,Last updated: 20 Apr 2015)
Transfr pricing
(Ken Garrett is a freelance writer and lecturer,Last updated: 20 Apr 2015)
Not-for-profit organisations – part 1
(Written by a member of the Paper F1examiing team,Last updated: 3 Aug 2015)
Not-for-profit organisations – part 2
(Written by a member of the Paper F1examiing team,Last updated: 20 Apr 2015)
The risks of uncertainty
(Written by a member of the Paper F1examiing team,Last updated: 2 May 2015)
Interpreting financial data
(Written by a member of the F5 examiing team,Last updated: 20 Apr 2015)
Linear programming
(Written by a member of the F5 examiing team,Last updated: 4 Dec 2015)
